CENTRAL VERMONT SUPERVISORY UNION

Criteria: According to 2 CFR section 200.430.(i) the Supervisory Union must maintain the records it generally maintains for expenditures. Condition: The Supervisory Union expended funds from the ESSER II grant to pay expenditures. In our sample of expenditure disbursements, we found an instance where we were unable to verify supporting approval of a disbursement. Context: The audit identified disbursements that were not supported by documentation and approval. Effect: If disbursements are not supported by documentation and approval, they may not be properly safeguarded, and the Supervisory Union may not comply with the federal allowable costs rules. Cause: Unknown. Recommendation: We recommend that the Supervisory Union develop a system to make sure that proper approved invoices are obtained in a timely manner.

Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error or fraud. Condition: In our sample of payroll disbursements, we found an instance where the amount paid to an employee did not reconcile to contracts and/or timesheet. Context: The audit identified disbursements that could not be reconciled with an approved contracts and timesheets. Effect: The designed and implementation of internal controls did not allow management or employees, in the normal course of performing their assigned function, to prevent, or detect and correct, misstatement on a timely basis. Cause: Unknown. Recommendation: We recommend that the Supervisory Union evaluate its design and implementation of internal control to allow management or employees, in the normal course of performing their assigned function, to prevent or detect and correct, misstatement on a timely basis.